สำมะโนธุรกิจและอุตสาหกรรม พ.ศ.2565 ธุรกิจทางการค้าและธุรกิจทางการบริการ กรุงเทพมหานคร

2.3.9 Remuneration Re f e r t o a l l p a yme n t s ma d e b y employers to all persons included in the count of employees during January - Decembe r 20 21 ( be fo re deduc t i ng p e r s o n a l t a x , s o c i a l i n s u r a n c e cont r i but i ons and the l i ke pa i d by emp l oy e e a n d o t h e r e x p e n s e o f employee) the payments should be paid as a rule at regular intervals or piece work. Excluded from this item are overtime, bonus and fringe benefits. 1 ) Wages/salaries refer to payments paid to employees rather than wages/salaries. 2 ) Overtime, Bonus, Special payment, Cost of living allowance Refer to payments in a addit ion to wages or salaries paid to employees, such as payment in kind e.g. food, Beverages, lodging, medical care child care center, traveling and recreational facilities etc. excluded are uniforms for civi l ians or clothing which are not usually worn off-duty 3 ) Fringe benefits security refer to all payments made by employers in respect of their employees, to social secur ity schemes for the benefits received by the employees, in respect of absence from work during employment, injury, accident disability, maternity and death. Those contributions are, for example, social security fund, additional social security insurance workmen' s compensat i on fund and health insurance etc. 4 ) Employer's contribution 62

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